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2 results for “charitable trust”+ Section 260Aclear

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Key Topics

Section 12A6Section 260A2Section 2(15)2

PR. COMMISSIONER OF INCOME TAX, vs. SMT. PALLAVI MISHRA,

ITA/10/2022HC Rajasthan14 Nov 2024

Bench: AVNEESH JHINGAN,UMA SHANKER VYAS

Section 12Section 12ASection 260A

260A of Income Tax Act, 1961 is listed on admission and formulating substantial question of law for admission. Heard on admission. 3. The respondent / assessee applied for registration under Section 12AA of the Income Tax Act, 1961 in form No.10A on 30/03/2019 which was rejected by the Commissioner, Income Tax (Exemption), Bhopal vide order under Section 12AA

SHRI VIJAY MAKHIJA S/O SHRI GOVIND RAM MAKHIJA vs. THE PRINCIPAL COMMISSIONER OF TAX-I

ITA/81/2019HC Rajasthan29 Jul 2020

Bench: SABINA,PRAKASH GUPTA

Mr. Amit Chaudhary and Mr. Vijay Chawla
For Appellant:
For Respondent: Mr. Ashish Shrivastava, Senior Advocate with Mr
Section 2(15)Section 260ASection 3Section 38Section 38(1)Section 72

260A of the Income Tax Act, 1961 was admitted for hearing on 15-3-2023 by formulating the following two substantial questions of law: - “1. Whether on facts and in the circumstances of the case, the ITAT was justified in law in holding that the proviso to Section 2(15) of the Act is not applicable in the case, even